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Dwelling House Relief. This is a relief, from inheritance tax (CAT) that applies to a dwelling house. A dwellinghouse is defined as a building or part of a building which is used as a dwelling.The dwelling house relief applies only to the part of the building used as a dwelling and includes grounds up to one acre.The relief is a full relief from inheritance tax, if the relief applies. dwellinghouse is defined as a building or part of a building which is used as a dwelling. The dwelling house relief applies only to the part of the building used as a dwelling and includes grounds up to one acre.
A CHIP Home Income Plan is a reverse mortgage. It is a life-term loan against the accumulated equity in a home that requires no repayment while the client(s) continue living in the home. The money plus interest is paid back when the homeowner dies, sells the home, or permanently moves out.